REGISTERED NUMBER: 05808682 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

D-Com Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

Fixed assets

Tangible assets

4

671

648

Current assets

Debtors

5

187,931

198,501

Cash at bank

40,618

16,216

228,549

214,717

Creditors: amounts falling due within one year

6

161,915

98,755

Net current assets

66,634

115,962

Total assets less current liabilities

67,305

116,610

Creditors: amounts falling due after more than one year

7

24,360

29,842

Net assets

42,945

86,768

Capital and reserves

Called up share capital

8

2

2

Retained earnings

42,943

86,766

Shareholders' funds

42,945

86,768

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

M R Crutchfield - Director

1.	Statutory information

D-Com Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05808682

Registered office:

85 Church Road

Hove

East Sussex

BN3 2BB

The presentation currency of the financial statements is in Pound Sterling (£) and rounding is to the nearest (£).

2.	Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of VAT and discounts.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 33.3% straight line

Fixtures and fittings - 25% reducing balance

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 April 2024

2,279

25,576

27,855

Additions

330

-

330

At 31 March 2025

2,609

25,576

28,185

Depreciation

At 1 April 2024

2,162

25,045

27,207

Charge for year

174

133

307

At 31 March 2025

2,336

25,178

27,514

Net book value

At 31 March 2025

273

398

671

At 31 March 2024

117

531

648

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

11,220

8,370

Other debtors

176,711

190,131

187,931

198,501

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

5,481

5,345

Taxation and social security

152,994

89,800

Other creditors

3,440

3,610

161,915

98,755

7.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

24,360

29,842

Amounts falling due in more than five years:

Repayable by instalments

Bank loans - more than 5 years

12,980

18,742

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

2

2

9.	Directors' advances, credits and guarantees

Advances were made in the year to the directors in the sum of £194,700 (2024: £172,250) with repayments being received of £223,896 (2024: £137,302) resulting in a balance owed to the company at the year end of £147,227 (2024: £176,423) and disclosed with debtors. These loans are interest free and there are no agreed repayment terms.